Flood, J: Wiley GAAP 2018 -

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Résumé :
Get the most comprehensive coverage of the FASB Codification and the latest FASB updates in a single volume Wiley GAAP 2018: Interpretation and Application of Generally Accepted Accounting Principles is a thorough study and analysis of all US Generally Accepted Accounting Principles (GAAP) set forth in the pronouncements of the FASB (Financial Accounting Standards Board) Codification. All topics are explained with relevant terminology and practice-oriented real world examples. Each chapter is composed of a discussion of perspectives and issues, definitions of terms, concepts, rules, and examples. US GAAP is constantly being updated, and its users require expert interpretation and explanation of the relevant principles. This book provides the most comprehensive coverage of each Codification topic. It contains clear, user-friendly guidance on every pronouncement. * Fully up-to-date with all the latest changes, including those to inventory, financial instruments, revenue, and leases * Includes more real-world examples and illustrations than competing titles * Arranged according to the FASB Codification, all topics are referenced to the Codification Wiley GAAP 2018 renders GAAP more understandable and accessible for research and is designed to reduce the amount of time and effort needed to solve accounting research and implementation issues, making it the best go-to source for CPAs and others working in accounting.

Biographie:
Joanne Flood, MBA, CPA, (Rockville Centre, NY) has accounting experience within both a Big 4 international firm and a small firm. She has worked as a senior manager in the AICPA's Professional Development group. Joanne received her MBA in Accounting Summa Cum Laude from Adelphi University. While in public accounting, she worked on major clients in retail, manufacturing, and finance and on small business clients in construction, manufacturing, and professional services. At the AICPA, she managed the development and wrote courses in the accounting and auditing product line. She also wrote and produced training materials in a wide variety of media, including print, video, and audio, and pioneered the AICPA's elearning product line.

Sommaire:
Preface ix About the Author xi Codification Taxonomy xiii 1 ASC 105 Generally Accepted Accounting Principles 1 2 ASC 205 Presentation of Financial Statements 25 3 ASC 210 Balance Sheet 37 4 ASC 215 Statement of Shareholder Equity 53 5 ASC 220 Comprehensive Income 55 6 ASC 225 Income Statement 65 7 ASC 230 Statement of Cash Flows 73 8 ASC 235 Notes to Financial Statements 97 9 ASC 250 Accounting Changes and Error Corrections 103 10 ASC 255 Changing Prices 125 11 ASC 260 Earnings Per Share 129 12 ASC 270 Interim Reporting 161 13 ASC 272 Limited Liability Entities 173 14 ASC 274 Personal Financial Statements 177 15 ASC 275 Risks and Uncertainties 185 16 ASC 280 Segment Reporting 191 17 ASC 305 Cash and Cash Equivalents 201 18 ASC 310 Receivables 203 19 ASC 320 Investments--Debt and Equity Securities 245 20 ASC 320 Investments--Debt Securities 271 21 ASC 321 Investments--Equity Securities 291 22 ASC 323 Investments--Equity Method and Joint Ventures 297 23 ASC 325 Investments--Other 333 24 ASC 326 Financial Instruments--Credit Losses 341 25 ASC 330 Inventory 351 26 ASC 340 Other Assets and Deferred Costs 391 27 ASC 350 Intangibles--Goodwill and Other 405 28 ASC 360 Property, Plant, and Equipment 433 29 ASC 405 Liabilities 479 30 ASC 410 Asset Retirement and Environmental Obligations 485 31 ASC 420 Exit or Disposal Cost Obligations 501 32 ASC 430 Deferred Revenue 507 33 ASC 440 Commitments 509 34 ASC 450 Contingencies 513 35 ASC 460 Guarantees 521 36 ASC 470 Debt 533 37 ASC 480 Distinguishing Liabilities from Equity 569 38 ASC 505 Equity 585 39 ASC 605 Revenue Recognition 613 40 ASC 606 Revenue from Contracts with Customers 661 41 ASC 610 Other Income 725 42 ASC 705 Cost of Sales and Services 729 43 ASC 710 Compensation--General 731 44 ASC 712 Compensation--Nonretirement Postemployment Benefits 737 45 ASC 715 Compensation--Retirement Benefits 739 46 ASC 718 Compensation--Stock Compensation 787 47 ASC 720 Other Expenses 821 48 ASC 730 Research and Development 829 49 ASC 740 Income Taxes 835 50 ASC 805 Business Combinations 889 51 ASC 808 Collaborative Arrangements 939 52 ASC 810 Consolidations 949 53 ASC 815 Derivatives and Hedging 989 54 ASC 820 Fair Value Measurements 1051 55 ASC 825 Financial Instruments 1071 56 ASC 830 Foreign Currency Matters 1077 57 ASC 835 Interest 1097 58 ASC 840 Leases 1117 59 ASC 842 Leases 1183 60 ASC 845 Nonmonetary Transactions 1191 61 ASC 850 Related-Party Disclosures 1205 62 ASC 852 Reorganizations 1207 63 ASC 853 Service Concession Arrangements 1211 64 ASC 855 Subsequent Events 1213 65 ASC 860 Transfers and Servicing 1215 66 ASC 900s Specialized Industry GAAP 1249 Appendix A: Definitions of Terms 1379 Appendix B: Disclosure and Presentation Checklist for Commercial Businesses 1407 Index 1409